🇯🇵World’s 3rd Largest Economy · KK or GK · No Resident Director Legally Required · GK Used by Apple & Amazon Japan · 87 Tax Treaties

Register a Company in Japan
KK or GK — The World’s Third-Largest Market

Kabushiki Kaisha (KK) or Godo Kaisha (GK) — Japan’s two limited liability company structures. No resident director legally required since 2015, but practically necessary for banking and B2B credibility. CompanyVista is honest about both the legal position and the commercial reality. All Japanese-language Articles, company seal (inkan), Legal Affairs Bureau filing and banking coordination handled end-to-end.

3rd
Largest Economy in the World
~30.6%
Effective Combined Corporate Tax Rate
87
Tax Treaties (156 Jurisdictions, as of June 2025)
2–6 weeks
GK or KK Formation Timeline
✓
Articles Drafted in Japanese
All Teikan (定款) prepared by our Japanese-language legal partner
✓
Company Seal (Inkan) Arranged
Legally binding inkan designed, produced and registered with Legal Affairs Bureau
✓
KK Notary Coordinated (KK Only)
Japanese notary appointment arranged for KK Articles notarisation
✓
Banking Sequenced Correctly
Share capital deposit account coordinated before registration
Get My Free Quote →KK vs GK — Which Structure? ↓
Register Your Japan KK or GK

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Why Japan

Why Register a Company
in Japan?

🇯🇵
World’s Third-Largest Economy
Japan’s GDP of approximately USD 4.2 trillion and 126 million consumers represent one of the world’s deepest, most sophisticated domestic markets. A Japanese legal entity is the expected form of presence for any serious B2B or enterprise relationship with Japanese corporations, government bodies or institutional buyers.
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No Resident Director Required (Since 2015)
Japan’s Ministry of Justice removed the mandatory resident representative director requirement in March 2015, allowing fully non-resident KK and GK companies. However, this legal position does not match commercial reality — most Japanese banks, landlords, and enterprise clients expect a Japan-based representative, and CompanyVista is honest about this on this page.
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GK: Fast, Low-Cost, Used by Apple and Amazon Japan
The Godo Kaisha (GK) requires no notarisation, no resident incorporator, and has a registration tax of just ¥60,000. Apple Japan, Amazon Japan and Google Japan are all structured as GKs. For foreign founders entering Japan without immediate need for investor-facing governance, GK is the standard starting point.
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KK: Institutional Credibility & Investment-Ready
The Kabushiki Kaisha (KK) is Japan’s most recognised and prestigious company form — used by virtually all listed Japanese companies and expected by Japanese venture capital firms, institutional partners, and enterprise procurement. If raising Japanese investment or working with major Japanese corporate clients is a near-term goal, KK is the correct structure.
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87 Tax Treaties — Reduced WHT Available
Japan has tax treaties with 156 jurisdictions. The domestic 20.42% withholding tax on dividends paid to non-resident shareholders is typically reduced to 5–15% under treaty, with 5% available for qualifying corporate shareholders in many treaty countries (US, UK, Germany, Netherlands, Singapore, Australia).
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No Minimum Share Capital (But Practical Floor Applies)
Japan legally requires no minimum share capital — a company can technically be incorporated with ¥1. However, for banking credibility, landlord approval and B2B client trust, a practical minimum of ¥1,000,000 (approximately USD 6,500–7,000 at 2025 rates) is the professional standard. CompanyVista sets correct expectations upfront.
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Consumption Tax Registration & Export Zero-Rating
Japan’s consumption tax (JCT) of 10% (standard) / 8% (food, beverages) applies to domestic sales. For businesses primarily exporting services or goods from Japan, consumption tax can be zero-rated on qualifying exports — making Japan competitive for export-oriented businesses despite the headline rate.
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R&D Tax Credits & Innovation Incentives
Japan offers significant R&D tax credits under the Income Tax Act, covering up to 25% of qualifying R&D expenditure for SMEs and research-intensive companies. Additional incentives are available for open innovation, digital transformation (DX), and carbon neutrality investment — aligned with the government’s industrial policy priorities.
Who Should Choose Japan

Which Businesses Benefit Most
From a Japanese KK or GK?

Japan rewards businesses with genuine Japanese market strategy and relationships. The complexity premium — all-Japanese documentation, banking difficulty, cultural business norms — is justified only by genuine Japanese market access. The industries below see the strongest genuine benefit.

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Best Fit
Automotive, Manufacturing & Deep Tech
Japan is home to Toyota, Sony, Panasonic, Canon and dozens of world-class industrial manufacturers. For suppliers, technology partners, R&D collaborators and component makers serving the Japanese automotive or electronics supply chain, a Japanese legal entity — typically a KK — is essential for procurement qualification and contract access.
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Best Fit
Gaming, Anime, Entertainment & IP
Japan is the world’s largest gaming market by revenue and the global centre of anime and character IP. Sony Interactive Entertainment, Nintendo, Bandai Namco and Square Enix all require local legal entities for co-development, licensing and distribution agreements. A Japanese company provides the platform for content licensing, royalty flows and joint development arrangements.
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Strong Fit
B2B SaaS & Enterprise Tech
Enterprise procurement in Japan strongly prefers local contracting entities over foreign companies invoicing from abroad. A Japanese GK or KK enables yen-denominated invoicing, Japanese-language contracts, and formal corporate registration — dramatically reducing friction with Japanese enterprise procurement teams.
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Strong Fit
Pharma, Biotech & MedTech
Japan is the world’s second-largest pharmaceutical market. PMDA (Pharmaceuticals and Medical Devices Agency) regulatory approval, Japanese clinical trials, and distribution partnerships all require a Japanese legal presence. R&D incentives and the government’s focus on domestic pharmaceutical security make Japan an important market for life sciences companies.
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Good Fit
Fintech & Financial Services
FSA (Financial Services Agency) regulation covers securities, insurance, banking, payment services and crypto-asset exchange. A Japanese GK or KK is the entry vehicle for FSA licensing applications — Japan’s fintech regulatory framework has become more welcoming to foreign entrants since 2018, with sandbox programmes and a responsive regulatory dialogue.
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Good Fit
Agriculture, Food & Beverage
Japan’s food culture and premium domestic market create significant demand for imported and locally-produced premium food and beverage. Distribution agreements with Japanese trading companies (sogo shosha) and supermarket chains require local legal entities for invoicing, product registration, and Japanese-language compliance documentation.
⚠️ When Japan Is NOT the Right Fit
  • ✗Founders seeking the lowest corporate tax rate in APAC — Japan’s ~30.6% effective combined rate is the highest of any APAC jurisdiction CompanyVista covers. Singapore (17%), Hong Kong (16.5%), New Zealand (28% with 0% NRWT) and Australia (25% base rate) are all materially lower.
  • ✗Businesses without a genuine Japanese market strategy or Japanese B2B relationships — Japan’s formation complexity, language barrier (all documents in Japanese), cultural business norms, and banking difficulty are justified only by genuine Japanese market access, not by tax or structural efficiency alone.
  • ✗Founders who need a bank account quickly and cannot arrange a Japan-based representative — banking for non-resident-owned Japanese companies without a Japan-resident representative is genuinely hard; expect 1–4 months and a significant risk of refusal at major banks.
  • ✗Companies needing the fastest, simplest APAC incorporation — Singapore, Hong Kong and New Zealand are all faster, simpler, lower-cost and lower-compliance-burden than Japan. Japan earns its complexity premium only through genuine Japanese market access.
KK vs GK — The Most Important Decision

KK or GK?
You Cannot Convert Between Them Later

KK vs GK — The Most Important Decision Before You Start. This is the most consequential structural decision in Japanese company formation — KK and GK cannot be converted to each other after incorporation. CompanyVista reviews your specific situation before recommending a structure.

KK (Kabushiki Kaisha) — Joint Stock Company
Advantages
  • Japan’s most recognised and credible company structure
  • Required by Japanese VC and PE for equity investment
  • Expected by enterprise procurement and listed-company clients
  • Shares are freely transferable — clean for future exit or investor onboarding
  • Publicly listed path available (TSE listing requires KK structure)
Considerations
  • Articles of Incorporation must be notarised by a Japanese notary public (¥30,000–50,000 fee)
  • Registration tax ¥150,000 (higher than GK)
  • KK incorporator must be Japan-resident at formation — CompanyVista provides this via our local partner
  • More complex governance (shareholders’ meetings, directors, auditor requirements for larger companies)
  • Cannot be converted to GK post-incorporation
Best for: Businesses planning to raise Japanese investment, work with listed-company enterprise clients, or list on a Japanese exchange.
GK (Godo Kaisha) — Limited Liability Company
Advantages
  • No notarisation required — Articles are self-certified
  • Registration tax ¥60,000 (lower than KK)
  • No resident incorporator required — non-resident can incorporate directly
  • Used by Apple Japan, Amazon Japan, Google Japan, Uber Japan
  • Simpler governance — no mandatory shareholders’ meetings
  • Faster formation — 2–3 weeks vs 4–6 weeks for KK
Considerations
  • Lower institutional credibility with Japanese banks, enterprise clients and VC
  • Cannot issue publicly tradeable shares
  • Cannot convert to KK post-incorporation
  • Membership interests less liquid than KK shares
Best for: Startups, SMEs, foreign market entry vehicles, and companies that don’t immediately need Japanese investor funding or listed-company client access.

印鑑 The Company Seal (Inkan) — Japan’s Legal Signature System

In Japan, the company seal (inkan or hanko, 印鑑) is the legal equivalent of a signature — and in many respects, more binding. It is used to authorise contracts, banking documents, official filings and corporate resolutions. Both KK and GK companies must create and register an official inkan with the Legal Affairs Bureau at incorporation, receiving a Certificate of Seal Registration (inkan shoumeisho) that verifies its authenticity. Counterparties, banks and government agencies request the seal and its certificate rather than a signature. CompanyVista arranges the company seal as part of the standard formation package, engraved with the company name in Kanji or Romaji as appropriate. Founders should understand that the inkan is genuinely powerful — possession of the seal can bind the company to any document on which it is affixed.

⚠️ Business Manager Visa — October 2025 Reform (Critical Update)
Founders who want to personally manage their Japanese company from Japan require a Business Manager Visa. As of October 16, 2025, the requirements were dramatically tightened: minimum capital raised from JPY 5,000,000 to JPY 30,000,000; at least one full-time Japanese employee required; N2-level Japanese language proficiency; a physical office (not virtual); and a business plan reviewed by a qualified expert. Existing visa holders have until October 2028 to comply at renewal. Non-residents who do not plan to relocate to Japan are not affected by these visa rules — but should factor them in if Japan residency is a future goal. CompanyVista can refer visa queries to our VisaVista.us immigration brand.
Entity Type & Requirements

KK & GK
Key Facts & Requirements

Japan KK & GK — Key Facts
KK StructureKabushiki Kaisha — joint stock company, notarised Articles, highest credibility
GK StructureGodo Kaisha — LLC-equivalent, no notarisation, faster and lower cost
Governing LawCompanies Act 2005 (Kaisha-hō) · Civil Code · Commercial Code
Minimum Shareholders1 — individual or corporate, any nationality
Minimum Directors / MembersKK: 1 director minimum · GK: 1 member minimum
Resident Director RequirementNot legally required since March 2015 — but practically necessary for banking and B2B credibility
Minimum Share CapitalNo legal minimum (JPY 1 technically sufficient) — JPY 1,000,000 recommended for banking/landlord credibility
Company Seal (Inkan)Mandatory for both KK and GK — legally binding substitute for signature on all official documents
All Documents in JapaneseAll Articles, registration forms and official filings must be in Japanese — foreign documents need certified translation
KK NotarisationArticles of Incorporation must be notarised by a Japanese notary public — fee JPY 30,000–50,000
Registered OfficeMandatory Japanese address — virtual office acceptable for registration; physical office needed for banking and visas
Tax RegistrationNotification to National Tax Agency within 2 months; consumption tax registration as applicable
Key Advantages of Japan
  • →World’s Third-Largest Economy
  • →No Resident Director Required (Since 2015)
  • →GK: Fast, Low-Cost, Used by Apple and Amazon Japan
  • →KK: Institutional Credibility & Investment-Ready
  • →87 Tax Treaties — Reduced WHT Available
Documentation & Restrictions

What You'll Need to Provide
& What to Be Aware Of

Japan’s documentation requirements are the most demanding of any APAC jurisdiction CompanyVista covers — all documents in Japanese, certified translations for foreign materials, notarised signature evidence for non-residents, and a share capital deposit before registration. CompanyVista manages all of this through our Japanese-language local partner network.

Documents You'll Need to Provide
1
Valid Passport (Notarised Signature Evidence)
For KK formation, a non-resident representative director must provide notarised evidence of signature (shomei sho, 証明書) in lieu of a registered inkan. This is typically a notarisation of a signature sample before a notary in your home country. CompanyVista advises on the specific format required.
2
Articles of Incorporation (Teikan) in Japanese
All Articles must be drafted in Japanese. CompanyVista’s Japanese-language legal partner drafts the Articles. For foreign founders, a bilingual version (Japanese + English) is typically prepared for your understanding, though only the Japanese version has legal standing.
3
Proof of Share Capital Deposit
Bank account passbook copy or bank statement showing the exact share capital amount deposited into the incorporator’s or member’s personal Japanese bank account. Must be deposited before registration filing.
4
Corporate Documents (If Corporate Shareholder)
Certificate of incorporation, good-standing certificate, directors’ resolution authorising Japan company formation, and list of authorised representatives — all with certified Japanese translation. An apostille or consular legalisation is typically required for foreign corporate documents.
5
Company Seal (Inkan) Design
The company inkan must be designed and produced before or at registration. CompanyVista arranges this through our local partner — typically engraved with the company name in Kanji (if applicable) or Romaji.
6
Source of Funds Declaration
Required for banking KYC — a detailed explanation of the source of share capital and the company’s intended revenue model. Japanese banks apply thorough AML checks, and vague or generic source-of-funds descriptions are a common cause of banking refusals.
⚠️ Restrictions & Practical Considerations
  • ⚠All formation documents, Articles of Incorporation, and Legal Affairs Bureau filings must be in Japanese. Foreign-language documents (passports, corporate certificates) require certified Japanese translation. Translation quality directly affects processing speed and rejection risk.
  • ⚠Share capital must be deposited into a personal bank account (the incorporator’s for KK, a member’s for GK) before registration can be filed — not a corporate account. This requires access to a Japanese bank account at formation, which CompanyVista coordinates through our local partner network.
  • ⚠While not legally required since 2015, the absence of a Japan-resident representative makes banking approval at major banks (MUFG, SMBC, Mizuho) extremely difficult. Virtual office addresses can satisfy registration requirements but typically do not satisfy banking or Business Manager Visa requirements.
  • ⚠Business Manager Visa (as of October 2025): Requires JPY 30,000,000 minimum capital (increased six-fold from JPY 5,000,000), at least one full-time Japanese employee, N2-level Japanese language proficiency, a physical office, and an expert-reviewed business plan. This affects founders who want to personally manage the company from Japan.
  • ⚠KK and GK structures cannot be converted from one to the other post-incorporation. Choosing the wrong structure at formation means dissolving and re-incorporating. CompanyVista ensures the right structure is chosen upfront during the initial consultation.
Tax Environment — In Depth

Japan Tax Environment
For Non-Resident Owners

Japan’s ~30.6% effective combined corporate tax rate is the highest of any APAC jurisdiction CompanyVista covers — but dividend withholding tax is typically reduced to 5–15% under Japan’s 87 tax treaties, and the R&D credit provides meaningful incentives for research-intensive companies. CompanyVista manages all National Tax Agency filings.

National Corporate Income Tax
23.2% on taxable income (fiscal years beginning on or after 1 April 2025)
Local Inhabitant Tax
Levied by prefecture and city on corporate income — effective rate varies by location
Enterprise Tax (Jigyozei)
Prefectural tax on business income; for companies with paid-in capital ¥100M or less, standard graduated rates apply
Effective Combined Rate
Approximately 30.6% for standard SME in Tokyo (national CIT + inhabitant tax + enterprise tax combined)
Consumption Tax (Shotohizei)
10% standard rate · 8% reduced rate (food and non-alcoholic beverages, newspapers) · 0% on qualifying exports
WHT on Dividends (Domestic Rate)
20.42% on dividends paid to non-resident shareholders; includes 2.1% income surtax
WHT Under Tax Treaty
Typically 5–15% under Japan’s 87 tax treaties — 5% available to qualifying corporate shareholders (US, UK, Germany, Netherlands, Singapore, Australia treaties)
Dividend Received Deduction
Domestic dividends received by a Japanese company are 20–100% exempt depending on participation level — 95% exemption for 25%+ qualifying foreign subsidiaries held 6+ months
R&D Tax Credit
Up to 25% of qualifying R&D expenditure for SMEs and research-intensive companies; additional credits for open innovation, DX and carbon neutrality
Filing Authority
National Tax Agency (Kokuzeicho) for national taxes · Prefectural/municipal offices for local taxes · Legal Affairs Bureau (Homu-kyoku) for corporate registry
Banking — The Real Picture

Banking for a Non-Resident
Japanese KK or GK

Banking is the most difficult practical step of Japan company formation for non-resident founders — significantly harder than in most other APAC jurisdictions, and made more complex by the requirement to deposit share capital before registration in a personal (not corporate) bank account.

Japanese Megabanks (Long-Term Goal)
MUFG, SMBC (Sumitomo Mitsui), Mizuho, Resona, regional banks (shinkin banks)
Japan’s major city banks (megabanks) are notorious for refusing accounts for non-resident-owned companies, particularly without a Japan-resident representative director. KYC is thorough, requires all Japanese-language documentation, and can take 1–4 months. Even with a Japan-resident representative director, approval is not guaranteed for newly incorporated companies.
⭐ Recommended for Non-Residents
GMO Aozora Net Bank, PayPay Bank, Rakuten Bank, Airwallex (JPY), Wise Business (JPY)
GMO Aozora Net Bank is widely used by foreign-owned GK and KK companies — it is more open to non-resident-owned structures, offers English-language support, and can be opened remotely. Rakuten Bank is another option. These provide SWIFT and JPY payment infrastructure suitable for operational banking while a megabank relationship is pursued separately.
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CompanyVista's standard approach: CompanyVista’s standard approach: use our local partner network to coordinate the share capital deposit account at formation (required before registration), open a GMO Aozora Net Bank account for operational banking immediately post-registration, and pursue a megabank relationship only after the company has established 6+ months of Japanese operating history and a Japan-based representative.
Japan vs Other APAC Jurisdictions

How Japan Compares
Against Other APAC Options

Jurisdiction
Tax Rate
Resident Director
Audit
Formation Time
Japan GK / KK
~30.6% combined (CIT + local taxes)
Not legally required (but practical necessity)
Not required (small cos)
2–6 weeks
Singapore Pte Ltd
17% CIT · 0% dividend WHT
SG-resident director required
Not required (small cos)
2–3 weeks
Hong Kong Ltd
16.5% profits tax · 0% dividend WHT
None required
Not required (small cos)
2–3 weeks
Australia Pty Ltd
25%/30% CIT · 0% CGT for cos
AU-resident director required
Not required (small cos)
2–4 weeks
New Zealand Ltd
28% CIT · 0% CGT · 0% NRWT (fully imputed, 10%+)
NZ or AU-resident director
Not required (small cos)
1–3 weeks
Formation Process

Registering Your Japanese KK or GK
Step by Step

1
Free Consultation — KK vs GK & Structure
CompanyVista reviews your business purpose, timeline, budget and credibility requirements to determine whether KK or GK is appropriate. For most foreign market entry and startup situations, GK is the starting recommendation. For investment-facing businesses or enterprise client relationships, KK is typically required.
2
Company Name Check & Articles Drafted in Japanese
Proposed company name checked for availability with the Legal Affairs Bureau. Articles of Incorporation (Teikan, 定欺) drafted in Japanese by CompanyVista’s Japanese-language partner — including business purpose (jigyo mokuteki), registered office, capital structure and governance provisions. KK Articles are prepared for notary review; GK Articles are self-certified.
3
Share Capital Deposited (Before Registration)
Share capital transferred to the incorporator’s or member’s personal Japanese bank account (not a corporate account — the company doesn’t have one yet). Bank account passbook copy used as proof of capital deposit (Shihon Kinzanazuke Shoumeisho) for the Legal Affairs Bureau filing.
4
KK: Notary Appointment (KK Only)
KK Articles of Incorporation reviewed and notarised by a Japanese notary public (Kouonin). Fee approximately JPY 30,000–50,000. As of March 2025, notary offices nationwide offer 48-hour processing for Articles certification. CompanyVista coordinates the notary appointment through our local partner.
5
Company Seal (Inkan) Designed & Produced
The company’s official inkan designed and manufactured — engraved with the company name in Kanji or Romaji. The inkan and its registration certificate (Inkan Shoumeisho) are produced before or simultaneously with the Legal Affairs Bureau filing.
6
Legal Affairs Bureau Filing & Registration
Complete registration package — Articles of Incorporation, capital deposit proof, inkan registration, director/member declarations — submitted to the Legal Affairs Bureau (Homu-kyoku) covering the registered address location. GK: typically registered within 1–2 weeks. KK: typically 4–6 weeks including notarisation. Certificate of Incorporation and company registration number issued on approval.
7
Tax Registration & Operational Setup
Notification of business establishment submitted to the National Tax Agency within 2 months. Consumption tax registration applied for where applicable. Corporate bank account opened through GMO Aozora or partner bank. ‘Blue Form’ tax status applied for (extending filing deadlines and enabling 10-year loss carry-forward). Ongoing compliance calendar established.
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Pricing: confirmed in your written quote — covering Legal Affairs Bureau registration tax (GK: JPY 60,000 / KK: JPY 150,000), notary fees (KK only: approx JPY 30,000–50,000), company seal production, Japanese-language Articles preparation, and all registration filings. All government and notary fees passed through at exact cost. Registered office and representative director (if applicable) quoted separately. Free written quote within 4 hours of enquiry.
Frequently Asked Questions

Japan Company Registration
Questions Answered

Does a Japan KK or GK require a Japan-resident director? +
Legally, no — Japan’s Ministry of Justice removed the mandatory resident representative director requirement in March 2015. Both KK and GK can have 100% non-resident directors and shareholders. However, this legal position does not match commercial reality. Most Japanese banks refuse to open corporate accounts without a Japan-resident representative, most landlords refuse to lease office space to such companies, and most enterprise procurement teams expect a local representative contact. For this reason, the vast majority of foreign-owned KK and GK companies in Japan appoint a Japan-resident representative director — either from their own team (if anyone is Japan-resident) or through a licensed nominee representative service that CompanyVista coordinates.
What is the difference between a KK and GK? +
Both are Japanese limited liability company structures, but they differ meaningfully in cost, credibility and governance. A KK (Kabushiki Kaisha) is Japan’s most prestigious company form — used by virtually all listed companies and expected by Japanese venture capital and large enterprise procurement. KK Articles must be notarised (JPY 30,000–50,000) and the registration tax is JPY 150,000. A KK also requires a Japan-resident incorporator at formation. A GK (Godo Kaisha) is Japan’s LLC-equivalent — used by Apple Japan, Amazon Japan and Google Japan. GK Articles require no notarisation, the registration tax is just JPY 60,000, and no Japan-resident incorporator is required. GK formation is faster (2–3 weeks vs 4–6 weeks for KK). The key limitation is that GK carries lower institutional credibility with Japanese banks, VC and enterprise clients, and cannot issue publicly tradeable shares or convert to a KK after incorporation.
What is the company seal (inkan) and why does Japan require it? +
The company seal (inkan or hanko) is Japan’s legally binding equivalent of a signature for corporate entities. All KK and GK companies must create and register an official inkan with the Legal Affairs Bureau at incorporation, receiving a Certificate of Seal Registration (Inkan Shoumeisho) confirming the seal’s authenticity. Banks, government agencies and counterparties request the inkan and its certificate to verify the authority of any contract, filing or banking instruction. Unlike a handwritten signature, the inkan is physically unique and its possession constitutes legal authority — which is why it must be handled carefully and why CompanyVista ensures it is properly documented and securely held.
How does Japan’s consumption tax (JCT) work for a non-resident-owned company? +
Japan’s consumption tax (Shotohizei) is 10% on standard goods and services supplied in Japan, and 8% on qualifying food, non-alcoholic beverages and newspapers. Companies with annual taxable sales below JPY 10,000,000 (approximately USD 65,000) in Japan are exempt from JCT registration in their first two years. Once this threshold is exceeded — or if voluntary registration is preferred for B2B invoicing credibility — the company must register with the National Tax Agency and charge JCT on Japanese sales while claiming input tax credits on qualifying purchases. For businesses primarily exporting services or goods, qualifying exports are zero-rated, making JCT neutral on export revenue. CompanyVista manages all JCT registration and return filing.
What is the realistic timeline for forming a Japanese company? +
CompanyVista’s honest answer: for a GK, budget 2–4 weeks from engagement to a registered company with a company seal and initial banking — Articles in Japanese drafted in week 1, share capital deposited, Legal Affairs Bureau filing and processing (1–2 weeks), company seal produced and registered, GMO Aozora bank account opened post-registration. For a KK, budget 4–6 weeks — notary appointment adds 1–2 weeks, and the Japan-resident incorporator coordination adds additional time. Banking at a megabank (MUFG, SMBC, Mizuho) is a separate process that realistically takes 1–4 months and is not guaranteed without a Japan-resident representative director. CompanyVista sets realistic expectations on banking timelines upfront.
Consider Also

Similar & Alternative
Jurisdictions to Consider

Depending on your priorities — lower tax rate, simpler incorporation, or broader APAC hub positioning — one of these may be a better or complementary fit.

🇸🇬
Singapore
Lower 17% tax, English-language, faster incorporation — better ASEAN hub than Japan-specific focus
Explore Singapore →
🇭🇰
Hong Kong
16.5% profits tax, no resident director, simpler — better for China-facing rather than Japan-specific structures
Explore Hong Kong →
🇦🇺
Australia
Stronger APAC institutional credibility for financial services, simpler incorporation than Japan
Explore Australia →
Company Registration — Japan

Register Your Japan KK or GK
Free Written Quote in 4 Hours

KK or GK — Articles in Japanese, company seal arranged, Legal Affairs Bureau registration, banking coordinated. CompanyVista is honest about both the legal position and the commercial reality of Japanese company formation.

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Japan Company Registration for Non-Residents — Complete 2025 Guide

CompanyVista provides comprehensive Japan KK (Kabushiki Kaisha) and GK (Godo Kaisha) formation for non-resident founders. Japan’s Ministry of Justice removed the mandatory resident representative director requirement in March 2015, meaning both KK and GK can be 100% non-resident owned and directed. However, CompanyVista is transparent about commercial reality: most Japanese banks, landlords and enterprise clients expect a Japan-resident representative, and banking without one is significantly harder. The most consequential structural decision is KK vs GK — they cannot be converted between each other after incorporation. KK (notarised Articles, JPY 150,000 registration tax, Japan-resident incorporator required at formation) provides institutional credibility and is investor-ready; GK (no notarisation, JPY 60,000 registration tax, used by Apple Japan, Amazon Japan and Google Japan) is faster, lower-cost and cleaner for foreign market entry. All formation documents must be in Japanese — CompanyVista prepares Articles through our Japanese-language legal partner. Every Japanese company requires a company seal (inkan) registered with the Legal Affairs Bureau — a legally binding substitute for signatures on all official documents. Japan’s effective combined corporate tax rate is approximately 30.6% (national CIT 23.2% + local inhabitant tax + enterprise tax). Dividend withholding tax to non-residents is 20.42% domestically, reduced to 5–15% under Japan’s 87 tax treaties. Japan is particularly well suited to automotive, manufacturing and deep tech supply chain businesses; gaming, anime and entertainment IP; B2B SaaS and enterprise tech serving Japanese corporate clients; pharma, biotech and medtech requiring PMDA regulatory presence; and fintech seeking FSA licensing. Realistic formation timeline: GK 2–4 weeks; KK 4–6 weeks. All government and notary fees at exact cost, confirmed in a written quote before any payment.

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